Search Results for "Maharashtra Excise"

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Bombay High Court Quashes Cancellation of GST Registration for Vague Show Cause Notice — Violation of Natural Justice. Show cause notice lacking specific allegations of fraud or suppression of facts renders cancellation order unsustainable under Section 20 of IGST Act read with Section 107 of CGST Act.

The petitioner, Makersburry India Pvt. Ltd., challenged an order dated 26 April 2023 passed by the Deputy Commissioner of State Tax (Appellate Authori...

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Bombay High Court Quashes Provisional Attachment of Bank Account in GST Case — Attachment Without Show Cause Notice Violates Principles of Natural Justice. Section 83(1) of CGST Act, 2017 Requires Prior Notice and Opportunity of Hearing Before Attachment.

The petitioner, Kaish Impex Private Limited, a company engaged in the export of perfumes and compound fragrance oil and registered under the Goods and...

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Bombay High Court Upholds Conviction of Customs Sepoy for Disproportionate Assets and Wife for Abetment. Assets worth ₹1.15 crore found disproportionate to known income; wife convicted for aiding acquisition under Section 109 IPC read with Prevention of Corruption Act.

The case involves two appeals by Suresh Vinayak Morajkar (a Sepoy in the Customs & Central Excise Department) and his wife Sushma Suresh Morajkar agai...

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Bombay High Court Allows Assessee's Appeals Against ITAT Order Dismissing Appeals in Limine for Non-Prosecution. Tribunal Must Decide Appeals on Merits Under Rule 24 of Income Tax (Appellate Tribunal) Rules, 1963 When Assessee Absent.

The appellant, M/s. Daryapur Shetkari Sahakari Ginning and Pressing Factory, a cooperative society, filed three appeals before the High Court of Judic...

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Bombay High Court Quashes FIR in Cheque Dishonour Case Due to Lack of Proper Service of Demand Notice. Service of notice under Section 138 of Negotiable Instruments Act, 1881 must be proved by actual delivery or proper postal endorsement; mere dispatch is insufficient.

The petitioner, Ananda Rao Kanthamaneni, filed a Criminal Writ Petition under Article 226 of the Constitution of India read with Section 482 of the Co...

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Bombay High Court Acquits Accused in NDPS Case Due to Non-Compliance with Section 42(2) Mandatory Requirement. Secret Information Not Reduced to Writing and Sent to Superior Officer, Vitiated Trial.

The appellant, Bhola Vijayprasad Gupta, was convicted by the Additional Sessions Judge, Washim, on 27.01.2006 in Sessions Trial 4/2003 for offences un...

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Bombay High Court Allows Amendment to Plaint in Suit for Compensation and Declaration of Sale Agreement as Void. Amendment Sought to Challenge Agreement for Sale of Property Allegedly Purchased with Siphoned Funds Allowed Under Order VI Rule 17 CPC.

The Plaintiff, Edit II Productions, filed a suit seeking compensation for financial loss caused by the Defendants who allegedly siphoned funds from th...

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Bombay High Court Upholds MEP Notification for Iron Ore and Steel Products as Valid Exercise of Power Under Foreign Trade Act. Court holds that Minimum Export Price is a reasonable condition for export licensing and does not violate fundamental rights.

The petitioners, JSW Steel Limited and Welspun Tradings Limited, along with their officers, challenged the constitutional validity of the Minimum Expo...

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Bombay High Court Allows Appeal in Probate Caveat Case — Real Brother Has Caveatable Interest as Creditor and Under Family Settlement. Section 284 of Indian Succession Act, 1925 interpreted to include persons with slight interest in estate.

The case involves an appeal against an order of a learned single Judge of the Bombay High Court dismissing a caveat filed by the appellant, Purushotta...